Tvl. Santhosh and Co v. The Commercial Tax Office

ORDER Mrs.P.Selvi, learned Government Advocate takes notice for the Respondent.

¶2This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondent.

¶3In this Writ Petition, the Petitioner has challenged the impugned Order dated 19.2.2025, which was preceded by a Show Cause Notice in FORM GST DRC – 01 dated 25.11.2024, wherein the Petitioner was called upon to file a reply and to appear for a personal hearing. However, the Petitioner did not take advantage of the same and has thus suffered the impugned Order dated

19.2.2025.

¶4It is noticed that the limitation for filing an appeal under Section 107 of the respective GST enactments, 2017 against the impugned Order has already expired long before. However, the present Writ Petition has been filed only on

18.03.2026.

¶5At this stage, the learned counsel for the Petitioner submits that the Petitioner is willing to pre-deposit 25% of the disputed tax as a condition for denovo adjudication and he has also made an endorsement to that effect in the Court bundle, which has been extracted hereunder:- "Accept the 25% of tax amount it is subject to verified tax amount order is accepted.

¶6Recording the above consent given by the Petitioner, the case is remitted back to the Respondent to pass a fresh order on merits subject to the Petitioner depositing 25% of the disputed tax in cash or from the Petitioner's Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order.

¶7Within such time, the Petitioner shall also file a reply to the Show Cause Notice in FORM GST DRC – 01 dated 25.11.2024, together with requisite documents to substantiate the case by treating the impugned Order dated 19.2.2025 as an addendum to the Show Cause Notice dated 25.11.2024.

¶8In case, the Petitioner complies with the above stipulations, the Respondent shall proceed to pass a final order on merits and in accordance with law as expeditiously as possible, preferably, within a period of three (3) months of such reply/pre-deposit. Subject to the Petitioner complying with the above stipulations, the attachment of the bank account of the Petitioner if any, shall also stand automatically vacated.

¶9It is made clear that bank attachment shall be lifted subject to the Petitioner depositing 25% of the disputed tax as ordered above and the Petitioner not being in arrears of any other amount for any other tax period barring the amount demanded under the impugned Order.

¶10In case the Petitioner fails to comply with any of the stipulations, the Respondent is at liberty to proceed against the Petitioner to recover the tax in accordance with law as if this Writ Petition was dismissed in limine today.

¶11Needless to state, before passing any such order, the Respondent shall give due notice to the Petitioner.

¶12This Writ Petition stands disposed of with the above observations. No costs. Connected Writ Miscellaneous Petitions are closed.

25.03.2026 jai To The Commercial Tax Office Madhavaram Assessment Circle Room No.105 First Floor Integrated Commercial Taxes Building Wall Tax Road Chennai 600 003. C. SARAVANAN, J jai

25.03.2026

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED : 25.03.2026 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN and W.M.P.Nos.12481 and 12484 of 2026 Tvl.Santhosh & Co rep.by its Proprietor Mrs.Vadivel Yamuna 24 G.N.T Road, Moolakadai Chennai 600 060. … Petitioner Vs The Commercial Tax Office Madhavaram Assessment Circle Room No.105 First Floor Integrated Commercial Taxes Building Wall Tax Road Chennai 600 003. … Respondent Writ Petition is filed under Article 226 of the Constitution of India, for issuance of a Writ of Certiorari to call for the records on the files of the respondent in the impugned order in FORM GST DRC – 07 with Reference No.ZD330225181197F dated 19.2.2025 for the tax period April 2020 – March 2021 and quash the same. For Petitioner : Mr.S.Kamalakanth For Respondent : Mrs.P.Selvi Government Advocate - - -